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Section I and the nature of the concept of international tax law

(A) the concept of international tax international tax law the development of the world economy is gradually produced and developed, it is a phenomenon of the legal system as a superstructure, which is based on the emergence and development of international revenue generation and development of the phenomenon. Therefore, to explore the concept of international tax law would have to first of all from the International Tax (International Taxation) with the concept. Tax is a symbol of national sovereignty, it is a country with political power and participation in social product distribution and a way of obtaining revenue, which is embodied in the particular country the main distribution relationship. Tax is a matter within the sovereignty of the country,[link widoczny dla zalogowanych], for the country's people and things he has no right to exercise the right of taxation. But with the continuous development of international economic exchanges with countries the deepening economic ties, especially since World War II, with the international economy, technology, trade, investment, transportation, communication rapid development of economic globalization appear and economic integration, making the tax break relations with the formation of a national field of international tax relations. On the concept of international taxation, there are two main differences between scholars. The first difference is whether the international taxation, including foreign taxation, differences exist in the two views. The first view is the narrow sense. Scholars hold this view believe that the international tax refers only to two or more countries with political power in the transnational activities of taxpayers engaged in the formation of national taxation and national distribution relationship between the tax benefits. Strict distinction between the point of view the state's tax and international taxation, that a state tax, regardless of their taxpayers involved in domestic or foreign, and whether they relate to the tax object is located in its territory or outside their home country, are the Government taxpayers with their own relationship between the levied, should belong to the scope of the exclusion of state tax revenue in addition to the concept of international taxation, international taxation that does not include foreign-related taxation countries. The second view is the generalized said. Scholars hold this view believe that the international tax in addition to the tax that the state and the distribution of benefits between countries, but also includes a country taxation of foreign taxpayers, the tax levied for the formation of foreign relations, that is narrower than the international taxation of international taxes, should also include a country's foreign revenue. On the concept of international tax differences is the second package of indirect taxes should, within the concept of international taxation, on the differences, there are two views. The first view is a narrow sense,[link widoczny dla zalogowanych], that the international scope of the tax related taxes including income tax and property tax and other direct taxes, not including customs duties, value added tax, business tax and other indirect taxes. The second view is broad, said that the taxes involved in the scope of international tax income tax and property taxes, should also include indirect taxes such as tariffs. By examining the emergence and development of international tax, we can draw the following conclusions: (1) is based on international tax generated by international economic integration, or transnational economic activities; (2) Governments of transnational economic Tax Coordination activities with the aim not merely to content; (4) International Tax Coordination by the end of a country between the government and the taxpayer levied for cross-border relationships to achieve. Therefore, the concept of international taxation should include a country's foreign-related taxation, international tax can not be divorced from the country's foreign revenues and a separate existence, there is no tax levied for foreign relations between countries, will not be tax coordination between countries. [1] (b) the concept of academic disagreement on international tax law theorists concept of international tax differences and the differences between the concept of international taxation is a direct correspondence, that there are two major differences, and differences of each There are also two views of broad and narrow. International tax law on whether to adjust the tax levied for foreign relations, narrow sense that the international tax laws between countries, just adjust the tax distribution relationship, and the general said that the adjustment of international tax only the tax distribution relationship between countries, but also to adjust between the state and foreign taxpayers Foreign tax levied relationship. On whether the adjustment of international tax law should include indirect taxes, narrow sense, that only include direct taxes,[link widoczny dla zalogowanych], said that the foreign nature of the generalized tariff and other indirect taxes are also included. Looking at China International Tax academic point of view, advocating a purely narrow sense, scholars have basically gone, so-called pure narrow sense, refers to both the international tax law that does not include foreign tax laws, and international tax law that does not include commodity tax. Most scholars believe that the international tax law, including foreign tax laws, some scholars believe that the international tax law, including commodity tax. In recent years, some scholars proposed a new view that international tax law does not include foreign tax laws, but is not limited to the tax involved in the direct tax field, the field of commodity tax revenue as long as there is international coordination, the same objects belonging to the adjustment of international tax law. [2] (c) define the starting point of the concept of international tax law stand here in the broadest sense of the International Tax view that both international tax law also includes commodity tax foreign tax laws. The reason advocates of international tax law in the broadest sense point of view, is based on three considerations: (1) from a pragmatic point of view, is the study of international tax law to adjust the relationship between international tax laws and regulations of various disciplines, the purpose of better solution to problems in the field of international taxation and to promote the development and improvement of international tax law. The problems in the field of international taxation is not confined to countries in international tax treaties signed and left the country foreign tax law, international tax issues in the field can not be solved. Similarly, in the field of international tax issues are also not confined to the area of direct taxes, customs duties, VAT and other areas of commodity tax international tax issues also exist, like the need to address. Therefore, to better solutions in the field of international tax law, we stand to solve all the areas of international taxation laws are classified as directly related to the field of international tax law. (2) by classifying them from the sector point of view, the general view that international economic law in international tax law is a sub-department of law, but from another perspective, international tax law also belong to a sub-department of tax law. And on the division of international and domestic law, in particular, the division of International Economic Law and Economic Law, the standard is very uniform, there are many differences between academia, all of these differences to get the field of view of international tax law, on the one hand can not be solved these differences, it also hindered the theoretical issues of international development of its own tax laws. Therefore, we advocate in the debate on this issue temporarily, but these issues are left to the development of international tax law practice to resolve. Not tied to the development of international tax law, we believe that the broadest claims of international tax law more in line with the development of self-interest of international tax law. (3) on the tax laws, tax laws as we have always advocated a comprehensive area of law, [3] Similarly, we advocated a comprehensive international legal areas as tax law, rather than as a strict international tax law , and pure but pure sector law. The adjustment of international tax law and the concept of the object is not a problem to be solved first, but a need for final settlement of the issue, that is the basic issue of international tax research problem clearly and then later, not first give a qualified international tax law concept and scope. The concept should be consistent with the needs of practice, rather than to limit the concept of the scope of practice. (D) of the definition of international tax on international tax law definition of , scholars are more representative of the views include the following: (1) International tax law between states by adjusting the taxpayer's income arising from cross-border distribution between international tax legal norms; [4] (2) International Tax International Tax Law is the legal regulation of relations, is to coordinate the relationship between international tax law principles of international law, rules, norms and regulations of the sum; [5] (3) International Tax International Tax Law is to adjust the relationship between the governments from their overall (integrated) interests, the coordination of international economic activities and turnover tax, income tax and property taxes generated, the two or more of the national and transnational taxpayers or tax object (commodity) levied for the formation of relations between the international and domestic law the sum of the various laws and regulations; [6] (4) International Tax Law is applicable to In the cross-border tax adjustment of objects (ie cross-border and cross-property income) tax on the distribution of the existing relationship between the various international legal norms; [7] (5) is to adjust the international tax international tax coordination (two or more than one country or region in the coordination of relations between them during the tax generated by the general term for all kinds of relations) of the legal norms; [8] (6) International Tax Law is to adjust the tax levied for the national foreign relations relationship between the tax distribution and national legal norms combined. [9] advocated based on our broad concept of international tax law, international tax law should be able to reflect the definition of the two adjustment object of international tax law: international relations and foreign tax distribution between the tax levied; Secondly, the definition of international tax law the adjustment should reflect the object of international tax law is not limited to direct taxes, including indirect taxes. Some of the above definition does not include taxes levied for foreign relations, and some did not reflect the relationship between commodity tax. Therefore,[link widoczny dla zalogowanych], the most suitable for the generalized book advocated the definition of the concept of international tax law should be: is the adjustment of international tax law at the national and the international community to coordinate the process of tax revenue generated by taxes levied for state foreign relations and national laws of relationship between the tax specification in general. [10] (e) Object of International Tax Law International Tax Law adjustment object is between the state and foreign taxpayers, the tax levied for foreign relations and national distribution relationship between the tax. From the development trend, international tax law is always the same time, the tax levied for foreign relations and the relationship between the joint distribution of the tax adjustment has been difficult to clearly distinguish the adjustment of international tax law in which a relationship and not just another kind of relationship adjustment. Although from a single point of view of international tax laws, the unity of the adjustment object still exists, but it has become very blurred. , international tax treaties or agreements must ultimately be in the country's foreign tax laws to reflect and be based on these foreign tax law was implemented; the country in formulating or amending their national foreign tax laws, we must also take into account the conclusion, or to participate in their international tax treaties and agreements and related international tax practice, to create its own foreign tax law and international tax law of convergence Country's foreign relations and national taxes levied for tax distribution between the relationship between the two though as a whole, the adjustment of the object of international tax law, but in the whole house, and two slightly different position. That is: the formation of relationships from the perspective of international tax, state tax levied for foreign relations between countries appeared earlier in the relationship between the generation of tax allocation, which is based on the premise of the former is the logical result of the inevitable result. Therefore, we express the foreign country is always the relationship between the tax levied on the front. However, from the nature of the relationship point of view, despite the country's foreign tax law with distinct relationship between the distribution of national revenue from international tax law led to a fundamental international economic law as an independent legal branch of the ultimate shape, and become different from the essential characteristics of the domestic tax laws. Second, the nature of international tax law the nature of international tax, international tax law is different from other areas of law fundamental properties. The nature of international tax law,[link widoczny dla zalogowanych], academia is still no scholar-depth study. We believe that the nature of the international tax and international tax law adjustment object, concept, origin, system and status of a series of basic theoretical issues directly related to the international nature of tax adjustments to the object of international tax law and the sources of law on the legal norms embodied in . Depth study of this problem, the concept for the study of international tax law, origin, system and status of the basic theoretical issues of great significance. The nature of things is always in a certain frame of reference, in comparison with other relevant matters reflected in, so we have to study the nature of international tax law on a certain frame of reference. According to the nature of the academic discussion of legal standards used by the relatively large number of frames of reference, we selected public and private law, international law and domestic law and substantive law and procedural law, the three frames of reference, respectively, of the three frames of reference in international tax law in the nature of the . (A) the nature of public law and private law, public law and private law the Roman jurists Wuerbian first proposed, was widely popular in civil law countries, a legal classification. Wuerbian said: private and family law and laws in different areas. Ancient Rome to medieval legal system has always been dominated by private law, but the 17,18 century development of capitalism and the centralized state formation, the development of public law and public law and private law laid the foundation for the division. In contemporary, there was mutual infiltration of public and private law with the trend, the so-called Public Private Law and Private Law Public Law. Therefore, whether the law should be divided into public and private law as well as how to determine criteria for the classification, many argue these issues, there is no conclusion. [13] Throughout these classification criteria can be roughly divided into three categories: (1) interest theory (teleological), that safeguarding national interests, social interests of law for the purpose of public law, private interests for the purpose of maintaining law private law; (2) of the main theory, that the legal relations of the main provisions of either or both as the representative of the public power law public law, the provisions of the legal relationship of the main parties are private law private law; (3) Submission (power on), that the provisions of the state and citizens, legal persons subject to relations between the law of power law, stipulates that citizens, legal persons and equal relationship between the law as private law. [14] Modern legal theory that no single standard is not a clear division of public and private law, therefore, generally use the comprehensive standard, that is, relating to public power, public relations, public interest and the upper and lower subordinate relations, management relationship between law enforcement, is the law, where a personal interest, individual rights, free choice, equal rights is the private law relationship. [15]

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